N.Y. SCT Law § 3-A

§ 3-a. Dates on assessment-rolls and tax levy receipts. The board of\nassessors and the receiver of taxes of each town shall date the\nassessment-rolls and the tax levy receipts of their respective towns\ncovering taxes and assessments assessed and levied each year and\nreceipts for the payment thereof with both the year in which so assessed\nand levied and the next succeeding year, so that the assessment-roll of\neach town prepared in the year nineteen hundred thirty-five and required\nto be delivered as the tax and assessment-roll to the receiver of taxes\ntherein on or before December first, nineteen hundred thirty-five, shall\nread "Assessment-roll 1935-1936" and the receipts for payment of the\ntaxes and assessments therein shall read "1935-1936 Tax Levy Receipt,"\nand the assessment-rolls and tax levy receipts thereafter prepared shall\nbe dated and shall read correspondingly as herein required.\n